https://www.taxtmi.com/caselaws?id=112217 Defective goods returned by customers for rectification are not to be valued as scrap under Rule 173L of the Central Excise Rules, 1944. The Tribunal noted that such returned final products have a higher value than scrap and, on the facts, a value also exceeding the duty originally paid, which undermined the Revenue's case for interim interference. Applying consistent prior decisions, it held that the refund orders could continue to operate and rejected the request for stay. en-us Tue, 13 Jul 2004 00:00:00 +0530 Fri, 27 Apr 2012 11:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112217 Defective goods returned by customers for rectification are not to be valued as scrap under Rule 173L of the Central Excise Rules, 1944. The Tribunal noted that such returned final products have a higher value than scrap and, on the facts, a value also exceeding the duty originally paid, which undermined the Revenue's case for interim interference. Applying consistent prior decisions, it held that the refund orders could continue to operate and rejected the request for stay. Case-Laws Central Excise Tue, 13 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112217